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April 2021 GOVERNMENT AUDITING STANDARDS 2018 …

Page iv GAO-21-368G Government Auditing Standards . Independence, Legal, and Ethical Requirements 89 Initiation, Acceptance, and Continuance of Engagements 90 Human Resources 91 Engagement Performance 92 Monitoring of Quality 97 External Peer Review 102 Additional Requirements for Audit Organizations Not Affiliated with

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  Monitoring, Auditing

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